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Issues involved: Incorrect tariff heading mentioned in export consignments leading to rejection of refund claim.
The Appellate Tribunal CESTAT, Ahmedabad considered a case where the appellants had mistakenly mentioned the tariff heading as Chapter 11 instead of Chapter 23 for 8 exported consignments. The refund claim based on this error was rejected due to non-challenge of the assessment order. Upon hearing both sides, the appellants' representative referred to a similar case, C.C., New Delhi v. Hero Honda Motors Ltd., where the Tribunal allowed correction of accidental slip/mistakes under Section 154 of the Customs Act. The appellants argued that the incorrect chapter heading led to the imposition of export cess, warranting consideration under Section 154 for correction. The Tribunal acknowledged the need to address the issue u/s 154 of the Customs Act due to the erroneous chapter heading resulting in export cess imposition. The appeal was allowed, but considering the doctrine of unjust enrichment as per the decision in Sahakari Khand Udyog Mandal Ltd. v. C.C.E. & Cus., the matter was remanded to the original adjudicating authority for further review in light of the unjust enrichment principle.
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